Should a Church File With the IRS?
The automatic exemption of churches from taxation is a fundamental right under our national constitution. And while most other forms of charities are required to…
Understanding Church Intellectual Property
One common aspect of church life is the creation of new works. Ministers write sermons to deliver at worship services. Choral and worship directors and…
Qualifying for Church Status Under Tax Law
The First Amendment to the US Constitution guarantees religious freedom to churches. From colonial times and since the creation of the very first tax code,…
Managing Unrelated Business Income for Churches
When a church receives a financial benefit in the form of business income, a number of perhaps unexpected challenges can crop up—particularly with regard to…